Let's divide 83128936 by 540
Our goal is to divide 83128936 by 540.

On to step 1:
8 divided by 540 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 540

Step 2:
If we divide 83 by 540, we get 0 and a remainder of 83.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 83, we get 83.
Grab the next digit (1) from the dividend, add it to 83, then carry on: 831 / 540

Going ahead to step 3:
When dividing 831 by 540, we get 1 with a remainder of 291.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 540 from 831 and we're left with 291.
Bring next digit (2) of the dividend behind the 291 and repeat the process: 2912 / 540

On to step 4:
If we divide 2912 by 540, we get 5 and a remainder of 212.
Write down 5 as next digit of the result. 
Result so far: 15.0
Subtract 2700 from 2912 to get 212.
Grab the next digit (8) from the dividend, add it to 212, then carry on: 2128 / 540

Advancing to step 5:
If we divide 2128 by 540, we get 3 and a remainder of 508.
Record the quotient 3 as the next digit in the result. 
Result so far: 153.0
The remainder is 508 after subtracting 1620 from 2128.
Append the next digit (9) from the dividend to 508 and continue with: 5089 / 540

Step 6:
5089 divided by 540 is 9 with a remainder of 229.
Write down 9 as next digit of the result. 
Result so far: 1539.0
If we take 4860 away from 5089, we end up with 229.
Bring next digit (3) of the dividend behind the 229 and repeat the process: 2293 / 540

On to step 7:
2293 divided by 540 is 4 with a remainder of 133.
The next digit of our result is 4. 
Result so far: 15394.0
Subtracting 2160 from 2293 leaves us with 133.
Bring next digit (6) of the dividend behind the 133 and repeat the process: 1336 / 540

On to step 8:
540 can be fit into 1336 2 times, resulting in a remainder of 256.
Write down 2 as next digit of the result. 
Result so far: 153942.0
Deduct 1080 from 1336 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Advancing to step 9:
When dividing 2560 by 540, we get 4 with a remainder of 400.
Record the quotient 4 as the next digit in the result. 
Result so far: 153942.4
If we subtract 2160 from 2560, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 10:
The number 540 fits into 4000 7 times, leaving a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 153942.47
If we subtract 3780 from 4000, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 11:
If we divide 2200 by 540, we get 4 and a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 153942.474
If we subtract 2160 from 2200, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
If we divide 400 by 540, we get 0 and a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 153942.474
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 13:
540 can be fit into 4000 7 times, resulting in a remainder of 220.
Write down 7 as next digit of the result. 
Result so far: 153942.47407
If we subtract 3780 from 4000, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 14:
When dividing 2200 by 540, we get 4 with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 153942.474074
If we take 2160 away from 2200, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 15:
400 divided by 540 is 0 with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 153942.474074
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 16:
540 goes into 4000 7 times with a remainder of 220.
Use 7 as the next digit of our solution. 
Result so far: 153942.47407407
Subtract 3780 from 4000 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

In conclusion, the division gives 153942.47407407 with a balance of 2.2e-07.